The Maharashtra Motor Vehicles (Taxation of Passengers) Act
maharashtra · 1958
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Levy of tax on passengers carried by stage carriages
- S. 3ALevy of further tax on passengers carried by stage carriages.
- S. 4Submission of returns.
- S. 5Tax to be paid every month to Tax Officer.
- S. 5AUtilisation of proceeds of tax.
- S. 6Procedure where no returns are submitted.
- S. 7Fares escaping assessment.
- S. 8Penalty for non-payment of tax.
- S. 9Recovery of tax, etc.
- S. 10Restrictions on the use of stage carriages in certain cases.
- S. 10ARefund of excess payment.
- S. 11Appeal against demand.
- S. 11ARevision.
- S. 12Maintenance of accounts and registers.
- S. 13Power to order production of accounts.
- S. 14Powers of entry and inspection.
- S. 15Offences and penalties and competent Court.
- S. 16Offences by companies.
- S. 17Composition of offences.
- S. 18Officers to be public servants.
- S. 19Bar of certain proceedings.
- S. 20Limitation for suits and prosecutions.
- S. 21Power to exempt certain passengers, from payment of tax.
- S. 22Power to make rules.